Los Angeles daily herald., 1887-01-07
STONEMAN.
He Delivers His Last Mes
sage.
THE TEXT OF THE DOCUMENT.
The Irrigation, Viticultural, Rail
road Tax and Other Questions
Considered.

oaSnn"ENAot oohu1iy O'-OVvcAhoi
stoneman in his message to the Legis
)ature transmitted to-day, makes mum
Der OF recommendations. The document
is qnite lengthy and considers all ques
tions of interest to the State. Among
the more important are the following:
RAILROAD TAXES.
The CONTROLLERS report gives full,
clear and cogent statement of the facts
upon the much agitated question of rail
road taxes, with details concerning the
course and consequences of the me .sures
taken to enforce their payment. 1t CON
tains also exhaustive tables of the
amounts assessed, received and delin.
quent during the past six years. 1t has
been the earnest endeavor of the ad.
ministrat on to bring this matter SO long
at issue between the state and certain
railroad corporations to final decision
as soon as possible before the Supreme
Court of the United States. With that
object in view / addressed letter to
that court, dated November 25th, 1885,
requesting that the cases pending be.
tween these two litigants should be ad
vanced upon the calendar. An early
hearing followed; decision was rem.
dered against the State, but not upon
the living, vital question of the validity
or constilutionality of our revenue sys.
tenn as applied to the taxation of railroad
property, but upon side or technscal
point raisedlby the defendants, the rail.
road corporations. As l have had no
information upon the point from the
legal department of the government,
can give you no information as to the
probable time when these cases are
likely to be decided on their main issues
by the Supreme Court of the United
States. The amount of taxes due by
the Central and Southern Pacific Rail.
roads and branches for the years 1880.
1881 and 1882 was $l,O29, ,675.57. OF
this amount there was paiu to Attorney
Genaral Marshall, and by him paid to
the State and various county treasurers
lin the way of partial payment) the sum
of $40, 476 0S, besides other settlements
which added to this, leaves unpaid for
these years the sum of $4l6, 252. 2S, as
shown by reports on file in the Con-
troller's office. The total amount thus
paid in by the Attorney. General under
some arrangement or compromise with
the railroad corporations, amounts to
$76S, ,657 81, from which, deducting ex-
press charges, the net amsnnt paid into
the treasury was S76S. 273 25. As far as
the powers Of the Legislature can RENE.
dy this condition Of things, my
recommendation has been reiterated
in previous messages that the most
stringest and effective laws should be
enacted for this assessment and collec-
ton of taxes from all taxpayers, wheth.
er individual or corporation. The con-
troller reports that for 1883, the amount
delinquent upon the above system of
roads was S555, ,62S. .46, of which there
has been paid 1888, ,377.l3, leaving yet
unpaid $222. 25l 33. For 1854, the
amount was 1868, 1912, Of which
1929, $40. SO has been paid. leaving yet
due 1929, ,S52.49. For 1885, upon the
roads, comprising most of the above
system, no part of which has been paid,
there is due S72O, 703. 81. The whole of
the tax for 1886 amounting to $664, -.
559. IL is now due.
vITICgLTURE.
Viticulture has passed beyond its ex.
perimental stages in California, and is
now entering upon an era of progress
that is gratifying to the pride of those
engaged in it, as we'll as hopeful for the
prosperity of the State at large. Its
highest possible achievements are not
yet known to the general public, but
are fully realized by those who have
been carefully watching the results of
the tentative efforts begun in an exper.
mental way, and intelligently directed
and encouraged by the State, especially
through the efficient methods devised by
the State Viticultural Commission. The
future prosperity of California depends
largely upon viticulture as q means to
utilize the vast areas of our agricultural
resources.
The work inaugurated by the State to
advance the material prospects OF those
of our citizens now engaged in wine.
growing and its dependent industries is
likewise intended in good faith to afford
needed assistance to many inexperienced
people, thereby contributing to the wei
fare of all classes who are directly or in
directly interested in the success of
those Industries for which our State is
peculiarly adapted. All honorable in
dustries of the people are entitled to
the careful consideration and solicitude
of the State and National governments,
and for this reason this industry is fur.
ther commended, not only to the Legis-
lature of this State, but also through
your action and that of the officers ap-
pointed under your laws, to our National
Congress in all matters that pertain to
its further encouragement and protection
against vicious and dishonOrable manu-
facture and trade.
BOARD OF EQUALIZATION.
The State Board of Equalization in
their report say that Assessors and Su-
pervisors should be made to understand
that 80 far as taxation is affected they
are the servants and agents of the State.
There should be no triaing or juggling
with the law to suit the views of every
Assessor or Supervisor. Let the theory
of the subjection of revenue officials be
crystallized into o. distinct and positive
provision of the codes. The board
earnestly request the Legislature to pro-
vide some means by which they can
obtain such information as they desire
in relation to the revenue service.
They are often in need of infor.
nation which may or may not be
given, MS the courtesy or public spirit OF
the officers may permit. For instance,
when assessing the various railroads
they desire to ascertain the amount OF
the assessment of land, houses and per.
sonal property of the various railroad
companies made by the Assessors or the
miles of telegraph lines, but have nc
power to enforce their wishes. While il
is true that there is penalty in the ma
ture of criminal action for neglect of Q
legal duty, yet there should be more
general statement of the duties of Audit
ors and Assessors in relation to the board
and the performance Of those obligation
should be enforced by . penalty or tn
forfeiture Of salary, ~ before indicated
IRRFuATI0N.
Imurensod bv the 0reat necouafkv O